Based on the acceptance of the importance of clear definitions and concepts, we explore conventional definitions of accounting and chart their change and development. While accounting's definitions have evolved, they do not, in our view, adequately reflect accounting as social and moral practice but rather continue to position accounting as a technical practice, despite the valuable work of key accounting scholars particularly over the last four decades. We highlight the social and moral aspects of accounting and propose a new definition of accounting for the 2020s to stimulate discussion, debate and improvement. In our opinion, accounting has a way to go to reach its true potential.

中文翻译：

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2020年：今天的会计是什么？

基于对明确定义和概念重要性的认可，我们探索了传统的会计定义并绘制了其变化和发展图。尽管会计定义已经发展，但我们认为，尽管主要会计学者尤其是在过去的四十年中做出了宝贵的努力，但会计定义并未充分反映会计作为社会和道德实践，而是继续将会计定位为技术实践。我们强调会计的社会和道德方面，并提出2020年代会计的新定义，以激发讨论，辩论和改进。我们认为，会计有一条路要发挥其真正的潜力。